Question97:
Can We Claim ITC on Parking Services'

Answer
Section 17 of CGST Act contains Apportionment of credit and blocked credits. This no where restricts credit of parking services. Accordingly this credit should be available if the expense is relating to business or in course of business. The restriction relating to ITC on vehicle should not apply because it is not expense in respect of vehicle rather for parking of it. (Reply dt. 19/4/2018)